Court condones delay of 469 days in appeal filing, directs prompt disposal, stay of recovery proceedings

The Court condoned a delay of 469 days in filing the appeal after being satisfied with the reasons provided. The challenge was against an order directing the appellant to deposit 20% of the tax determined, emphasizing the need for reasons in such orders. The Court directed the appellate authority to promptly dispose of the appeal and stay recovery proceedings. Recovery notices were to be kept in abeyance, and the appeals were allowed without delving into the case's merits. No costs were awarded, and parties were to receive certified copies promptly.

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Issues Involved:
1. Application to condone delay in filing the appeal.
2. Challenge to an order passed by the assessing officer regarding tax deposit.
3. Appeal against the dismissal of writ petitions due to lack of pleading hardship.
4. Stay of recovery proceedings pending appeal before the Commissioner of Income Tax (Appeals).

Issue 1: Application to Condone Delay in Filing the Appeal
The Court considered an application to condone a delay of 469 days in filing the appeal. After hearing counsels for both parties, the Court was satisfied with the reasons provided in the affidavit supporting the application. Consequently, the delay was condoned, and the application was allowed with no order as to costs.

Issue 2: Challenge to Order by Assessing Officer on Tax Deposit
The appeal was against an order by the assessing officer directing the appellant to deposit 20% of the tax determined in the assessment order. The appellant raised various grounds challenging this order, including lack of reasons provided by the assessing officer. The Single Bench had dismissed the writ petitions due to the appellant's failure to plead hardship. The Court noted that the assessments were high-pitched and discussed different scenarios where stay orders are granted pending appeal, emphasizing the need for reasons in such orders.

Issue 3: Appeal Against Dismissal of Writ Petitions
The appellant had filed writ petitions challenging the assessing officer's order but faced dismissal for not pleading hardship. The Court observed that the appellant's return was a loss return, yet the assessing officer made a high-pitched assessment. The appeal before the Commissioner of Income Tax (Appeals) had been pending for over two years. Citing precedents from the High Court of Delhi, the Court directed the appellate authority to dispose of the appeal promptly and keep recovery proceedings in abeyance until then.

Issue 4: Stay of Recovery Proceedings Pending Appeal
Considering the peculiar circumstances of the case, the Court allowed the appeals, setting aside the orders in the writ petitions. Recovery notices were to be kept in abeyance, and the Commissioner of Income Tax (Appeals) was directed to decide on the appeals expeditiously, preferably within 45 days. The Court clarified that it did not delve into the merits of the case, leaving the appellant free to present all factual and legal issues before the appellate authority. No costs were awarded, and parties were to receive certified copies of the order promptly upon formalities' completion.

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